Articles & Advisories

Changing Your “Home” For State Tax Purposes – Not So Easy

It’s February, the middle of winter, and many of us are longing for warmer weather. Some with second homes in Florida or Arizona and the like start thinking about changing their primary residence for state income and estate tax purposes.  Despite “cocktail party talk”, changing your residence for tax purposes...

Snowbird? Or the real deal?

So you recently moved from New York to Florida? Abundant sunshine, no income tax, no estate tax — wonderful! One problem: New York State tax authorities may not think you really moved! And they’re assessing heavy income taxes, interest and penalties for the years you thought you had changed your domicile...

Court Address Key Issues In Business Divorce Cases of 2016

Last year New York courts decided a number of important cases involving business divorce and related litigation between co-owners of closely held companies, highlighted by a pair of Appellate Division, First Department decisions addressing subject-matter jurisdiction over petitions to dissolve foreign entities and shareholder rights to inspect books and records...

Year in Review: Highlights From the Four Appellate Departments

This past year, the appellate courts have addressed a myriad of issues impacting the field of trusts and estates. This month’s column will highlight several of these opinions. Undue Influence In Matter of MacGuigan, 140 A.D.3d 625 (1st Dep’t 2016), the Appellate Division, First Department, affirmed an order of the Surrogate’s Court,...

Real Property Tax Alert – October 2016

Nassau County Class 4 Commercial Property - Disputed Assessment Fund (“DAF”) Started with October 2016 School Bill All Class 4 commercial properties have been impacted by the increase in the school tax rate precipitated by DAF. For properties with pending 2016/17 tax certiorari proceedings, the school tax bill also has a...

New Draft Guidance Issued On Marine District Permits

One of the most cherished and an important environmental feature of New York is its shoreline. Not only do people live near, swim and fish in the marine and coastal waters of New York, from the Hudson River near the Tappan Zee Bridge to the tip of Long Island (the...

Can Zoning Stop Property Owners from Renting?

Local governments may not rely on zoning rules to prohibit renters in multi-family housing developments. Many local governments (and residents) prefer property owners living in their communities rather than tenants. This is not a new concern. Disputes between municipal officials and renters, whether for the short-term or over a more extended...

What Happens to your “Social Media” and other “Digital” Life when you Die?

Over the holidays, it’s likely that you or a loved one received some type of computer or device that connects to internet websites, e-mail and applications. Or that pictures were taken and stored on such a device, or that posts were made on Facebook, Twitter, LinkedIn and more. Or that...

Pro Bono Appeal: Navigating Inconsistencies in Posthumous DNA Testing Statutes

Family Court Act § 519 and Estates Powers and Trusts Law (“EPTL”) § 4-1.2 both address a child’s right to prove paternity after the putative father’s death. However, DNA testing may be considered under Family Court Act § 519 only if “a genetic marker or DNA test had been administered...

Who’s Who in Commercial & Residential Real Estate Law – Dave Curry

David M. Curry is counsel at Farrell Fritz, concentrating in commercial real estate law. Curry represents developers in sales and acquisitions of re- tail, office, industrial, hotel, and other properties, as well as in air rights transactions. He represents landlords and tenants in commercial leasing transactions for industrial, retail, warehouse...

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